The Finance Department, Govt. of West Bengal on February 25, 2025, issued the West Bengal Goods and Services Tax (Second Amendment) Rules, 2025.
This shall come into force from January 23, 2025.
The following has been stated namely: -
• After rule 16, a new rule shall be inserted, namely: - “16A. Grant of temporary identification number. - Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12.’’
• In rule 19, in sub-rule (1), after the words, letters and figures “FORM GST REG-10”, the words, letters and figures "or in the intimation furnished by the composition taxpayer in “FORM GST CMP-02’’ shall be inserted.
• In rule 87, in the sub-rule (4), after the words "common portal", the words, figures and letters "as per rule 16A" shall be inserted.
• FORM GST REG-12, shall be substituted.
[Notification no. - 311-F.T.]
